(c) Cost of Control
| 
 | 
 | Rs. | 
| Investment in Peace Ltd. | 
 | 6,72,000 | 
| Less: Paid up value of investment | 4,80,000 | 
 | 
| Capital profit/(losses) | (32,000) | 
 | 
| Preliminary expenses (4/5 ´ 10,000) | (8,000) | 4,40,000 | 
| Goodwill | 
 | 2,32,000 | 
 
			 
               
			 
               
			 
               
			 
               
			 
               
			 
               
			 
               
			 
              
 
			 
              

 
			 
              
 
			 
               
							